non-GAAP figures reported. All public companies in the U.S. are required to use generally accepted accounting principles (GAAP). Financial statements created using these principles are filed on a ...

Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246 ...

If it's indeed recognized, the subsequent accounting for an intangible asset can include amortization, impairment and remeasurement (such as remeasurement of certain crypto assets to fair value). The ...

FASB engaged in more than 430 investor interactions in the year ended June 30, 2021, according to a new report. After the pandemic-related delay provided some relief, private companies are ...

In this article, we’ll discuss SAP accounting in detail, including its cornerstone concepts and its key differences from GAAP accounting. Conservatism requires insurers to take a defensive ...